Student Employees

[austin3515]

Interesting question from a college. They have some employees who might take one or two classes a semester. Our Corbel 403b document says:

© Student Employees. If the Employer elects in its Adoption

Agreement to exclude Student Employees, the exclusion applies

to students performing services described in Code §3121(b)(10).

§3121(b)(10) says:

(10) service performed in the employ of—

(A) a school, college, or university, or

(B) doesn’t apply

if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;

Would it be unreasonable to have a policy that those taking one or two classes a semester do not regularly attend? It just seems like such a common situation that someone must have come up with a workaround!

[PensionPro]

Maybe this will help?

http://benefitslink.com/boards/index.php?/topic/55447-student-employees/

[austin3515]

Not sure if this was intentional, but your link is to this very thread

[masteff]

http://www.ecfr.gov/cgi-bin/text-idx?SID=25d8ec6023fdc5111e64d687f1ec5acd&node=26:15.0.1.1.2.2.10.52&rgn=div8

I got curious and found the reg has your answer... basically that you're right.

[PensionPro]

http://benefitslink.com/boards/index.php?/topic/51112-exclusion-of-students-during-summer/

I meant to link to this post. hope this works.

[austin3515]

You know something, this was one of those times for me, when I read the regs and thought, wow, this actually makes sense! Thanks mastiff!